Journalize the two entries required to close the accounts. Refer to the chart of accounts for exact wording of account title

Alter lhe accounts have been adjusted at December 31, the end of the scal year, ' Pioneer Delivery Services Co.: the following balances were taken from the ledger of Keny Buckner, Capital $3,531,000 Kerry Buckner, Drawing 36,000 Fees Earned 1,372,000 Wages Expense 746,200 Rent Expense 64,300 Supplies Expense 14,750 Miscellaneous Expense 8,950 Kawumer, making rifFeE Emed '7 Wages Expense Rent amuse Suppes Expense Miscellanecus Expense CHART OF ACCOUNTS Pioneer Delivery Services Co. General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned ' . ll 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Rent 51 Wages Expense 15 Land 52 Rent Expense _ 4 54 Supplies Expense LIABILITIES 59 Miscellaneous Expense 21 Accpunls Payable 22 Unearned Fees 23 Wages Payable 12 Accounts Receivable 13 Supplies 14 Prepaid Renl 15 Land LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Wages Payable EQUITY 31 Kerry Buckner, Capital 32 Kerry Buckner Drawing 33 Income Summary EXPENSES 51 Wages Expense 52 Rent Expensa 54 Supplies Expense 59 Miscellaneous Expense .i lwm'aml'huwaI'kWMNM-hiv